The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 197
TAX COLLECTIONS, SALES, AND LIENS

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F.S. 197.332

197.332 Duties of tax collectors; branch offices.—

(1) The tax collector has the authority and obligation to collect all taxes as shown on the tax roll by the date of delinquency or to collect delinquent taxes, interest, and costs, by sale of tax certificates on real property and by seizure and sale of personal property. In exercising their powers to contract, the tax collector may perform such duties by use of contracted services or products or by electronic means. The use of contracted services, products, or vendors does not diminish the responsibility or liability of the tax collector to perform such duties pursuant to law. The tax collector may collect the cost of contracted services and reasonable attorney’s fees and court costs in actions on proceedings to recover delinquent taxes, interest, and costs.

(2) A county tax collector may establish one or more branch offices by acquiring title to real property or by lease agreement. The tax collector may hire staff and equip such branch offices to conduct state business, or, if authorized to do so by resolution of the county governing body, conduct county business pursuant to s. 1(k), Art. VIII of the State Constitution. The department shall rely on the tax collector’s determination that a branch office is necessary and shall base its approval of the tax collector’s budget in accordance with the procedures of s. 195.087(2).

History.—s. 157, ch. 85-342; s. 10, ch. 91-295; s. 54, ch. 94-353; s. 7, ch. 98-139; s. 27, ch. 2011-151.

F.S. 197.332 on Google Scholar

F.S. 197.332 on Casetext

Amendments to 197.332

Arrestable Offenses / Crimes under Fla. Stat. 197.332

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 197.332.

Annotations, Discussions, Cases:

Cases from cite.case.law:

IN RE ADMINISTRATIVE ORDER REGARDING SALE OF TAX CERTIFICATES BY FLORIDA TAX COLLECTORS, 583 B.R. 794 (Bankr. M.D. Fla. 2018)

. . . . §§ 197.332, 197.432 (2017). Fla. Stat. § 197.432(6), Fla. Stat. (2017). . . .

ISLAND RESORTS INVESTMENTS, INC. v. JONES,, 189 So. 3d 917 (Fla. Dist. Ct. App. 2016)

. . . See § 197.332(1), Fla. . . .

In COLON,, 474 B.R. 330 (Bankr. D.P.R. 2012)

. . . . § 197.332. . . .

DELTA PROPERTY MANAGEMENT, v. PROFILE INVESTMENTS, INC., 87 So. 3d 765 (Fla. 2012)

. . . At the time of the tax sale in this case, section 197.332(1), Florida Statutes (1999), authorized county . . .

VOSILLA, v. ROSADO,, 944 So. 2d 289 (Fla. 2006)

. . . based its decision in Alwani on three grounds: (1) titleholders have a legal obligation under section 197.332 . . . In Dawson, we explicitly rejected the assertion that the duty imposed by section 197.332 upon owners . . .

ROSADO v. VOSILLA,, 909 So. 2d 505 (Fla. Dist. Ct. App. 2005)

. . . First, the Alwani opinion relies on section 197.332, Florida Statutes (1987), which stated that “[a]ll . . . The duty imposed upon owners of Florida land by section 197.332 does not relieve the state of its constitutional . . . The above quoted provision in section 197.332, Florida Statutes (1987) was deleted by Chapter 91-295, . . .

In CONE CONSTRUCTORS, INC. d b a, 304 B.R. 513 (Bankr. M.D. Fla. 2003)

. . . he is entitled to recover his reasonable attorney’s fees and court costs in accordance with Section 197.332 . . . Section 197.332 of the Florida Statutes provides: 197.332. . . . Stat. § 197.332(Emphasis supplied). . . . Despite the allowance of attorney’s fees and costs in § 197.332, however, the Court concludes that the . . .

In PSYCHIATRIC HOSPITALS OF FLORIDA INC. d b a, 217 B.R. 645 (Bankr. M.D. Fla. 1997)

. . . In his Motion, the Tax Collector contended that, pursuant to Florida Statute § 197.332, the Tax Collector . . .

DAWSON, Sr. v. SAADA,, 608 So. 2d 806 (Fla. 1992)

. . . Dawson next argues that federal and state due process requirements are met by section 197.332, Florida . . . The duty imposed upon owners of Florida land by section 197.332 does not relieve the state of its constitutional . . . Section 197.332, Florida Statutes (1987), provides: The tax collector has the authority and obligation . . .

STATE DEPARTMENT OF EDUCATION, v. E. GLASSER, K. C. E. M., 622 So. 2d 1003 (Fla. Dist. Ct. App. 1992)

. . . . §§ 192.001(4), 197.332, 237.091, Fla.Stat. (1989). . . .

SAADA S. v. DAWSON, Sr., 573 So. 2d 1008 (Fla. Dist. Ct. App. 1991)

. . . See § 197.332, Florida Statutes (1989). . . .

S. ALWANI v. G. SLOCUM A. P. E. H., 540 So. 2d 908 (Fla. Dist. Ct. App. 1989)

. . . Furthermore, section 197.332 clearly sets forth the duty of landowners in this regard in its provision . . .

DAY, v. HIGH POINT CONDOMINIUM RESORTS, LTD., 521 So. 2d 1064 (Fla. 1988)

. . . See section 197.0151(1), Florida Statutes (1985), and section 197.332, Florida Statutes (1987). . . .